If you are using InDesign to create the designed portion of your ESEF Annual Report, the following post goes through the steps that you will take as you work on your report through to when you create your final submission package.

High level instructions have been included in the Design Reporting Guidelines to keep designers aware of the process you will be going through.

Key Words:

• ICML Export
• IDML Import (Convert XHTML)
• XBRL Profile
• Override XHTML
• XBRL Generation

Process Instructions:

1. Roll-forward or create your Workiva document(s).

• Depending on your process, you may have a single document, a front half and back half, or even more documents.
• For each InDesign file that you expect to bring back into Workiva, ensure that there is a corresponding source Workiva document to match.
• On the document that contains the Financial Statements, create the XBRL Profile with the ESEF taxonomy and apply XBRL where required.

2. Continue drafting your document(s), tagging the XBRL and generating.

• XBRL can be generated at any time and the XHTML for the document containing XBRL and be reviewed at any time for quick review - review XHTML or iXBRL from Filing Documents or the iXBRL Viewer.
  

3. Once you are ready, export ICML from the Export menu and send to your designer.

• Depending on your process, you can export by section as they are ready, or the entire document.
• As you draft and iterate on your document, ICML exports can be saved at any point and sent to your designer as you continue to work on the content in your Workiva document.
  

4. While the designer is working on your designed report, you can continue updating your document.

• Since it is a cyclical process, both you and your designer can be working at the same time.
• Edit and review your document and XBRL.
• Continue to send ICML exports when necessary.

5. From Home, convert the IDML file provided by your designer into XHTML.

• While ICML can be exported by section, IDML is imported as the full document.
• When you import the IDML to Workiva, it will convert to XHTML.
• Designers may provide a .zip file that contains the IDML if there are additional font files being used, or images included.
• Once the import is complete, navigate to Files where you’ll be able to see the XHTML file - you can also review it from here as a quick check.
  

6. On the document with XBRL, use the XBRL profile to add all documents and override XHTML.

• In the XBRL profile, use the Documents tab to add all documents that should be included and combined in your Annual Report.
• Add all Workiva files with a matching IDML, as well as any individual Workiva files that should be combined for the full report.
• Order the documents in the order they should appear in the final report.
  

7. For any document that has a matching IDML file that was brought in, use the Override XHTML option to bring the XHTML that was imported.

• Ensure that the correct sourced document is selected to include the override; the overrides should match 1:1.
• Depending on your process, there can be multiple scenarios:
• Multiple documents can be included and overridden with matching XHTML files: One single document can exist in the profile with an override or a combination of some documents with overrides, and some without.
  

8. Replace updated XHTML files as necessary.

• If your designer provides an update IDML file, this can be imported into Workiva and the new XHTML file can be added to the profile.
• To override a new XHTML file, remove the one that exists in the XBRL profile from the dropdown menu, and add the select Override XHTML with the new file.

9. Generate XBRL and review full XHTML, with iXBRL.

• While you can check XBRL and XHTML along the way, once you have set up your XBRL Profile with all submission documents and XHTML overrides, you can review the full package.
• Use the iXBRL Viewer and the Filing Documents for your review
  

10. Repeat the process until ready to submit!

• Once you’re ready to submit, download the Filing Package to send to your local regulator.

Frequently Asked Questions

If you have questions on this process, read through the FAQs that we have gathered, and reach out to your Customer Success Manager.

Q: I’m submitting a ESEF Annual Report, but I am not using InDesign, does this still apply to me?
A: If you are creating multiple Workiva documents to include in your submission, use the XBRL Profile to include all documents. Only the IDML import and Override XHTML need to be used if you are using InDesign for the final report.

Q: Should I be going through this process with every update?
A: While it will vary from company to company, we recommend waiting till the document is in a stable draft to start bringing the IDML in. However, if the document is broken up into specific stages, the full process can be repeated as often as you like within those stages. 

Q: My document and design pieces are stable, but I made XBRL updates. Do I need to go through the whole process again?
A: It depends.
If changes are made to existing XBRL facts (i.e. fact properties, dates, members or replacing concepts), no - just re-generate XBRL.
If a new fact is added, an existing fact is deleted, or the underlying value of the fact changes, yes - you will have to export a new ICML of this section, and bring the updated IDML back.
No changes need to be made in InDesign, but an updated IDML file that captures this change from the ICML will be required.
Make sure to review XBRL from the iXBRL Viewer after changes are made.
As a best practice, if you make any XBRL changes, we recommend going through the roundtrip process again to ensure all changes are captured.

Q: How often can I do this process?
A: As often as you would like!

Q: How often do I HAVE to go through this process?
A: Whenever an XBRL tag is added or removed, or when a new IDML file is available. We recommend reviewing the XBRL and full document after this happens.

Q: I have non-printing sections in my document, do I have to do anything special for this?
A: Non-printing sections are not included in the ICML exports so they will not exist in the XHTML. Only if you have a document that is not overridden with XHTML, will you have a non-printing section and should be treated a such. Review the iXBRL Viewer to ensure that no XBRL is coming through from the non-printing section.

Q: What happens if I override the wrong document?
A: If you override the wrong document, you can remove the override, then override the correct document. It’s important to review the full generation to ensure that correct documents are overridden and all documents are set in the correct order.

Q: What happens when I have an update with my IDML file?
A: You can remove the existing override and add the new XHTML from IDML file. We recommend including the date or version number in the name of the file to easily identify the correct one.

Q: Can I review my documents individually?
A: Yes, you can review your documents individually, however, we recommend using those as spot checks. To do an in depth review, we recommend using the XBRL Generation reports.